https://www.taxtmi.com/caselaws?id=97103 For computing clearances under Notification No. 1/93-C.E., the decisive date is the date on which the manufacturer opts for the exemption, not the date on which the goods first became eligible for it. Clearances must therefore be reckoned from the date of option under the exemption scheme. Applying its earlier view, the Tribunal held the assessee entitled to relief and allowed the appeal with consequential relief according to law. en-us Sat, 24 Mar 2001 00:00:00 +0530 Sat, 14 Jan 2012 10:48:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97103 For computing clearances under Notification No. 1/93-C.E., the decisive date is the date on which the manufacturer opts for the exemption, not the date on which the goods first became eligible for it. Clearances must therefore be reckoned from the date of option under the exemption scheme. Applying its earlier view, the Tribunal held the assessee entitled to relief and allowed the appeal with consequential relief according to law. Case-Laws Central Excise Sat, 24 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97103